https://www.taxtmi.com/caselaws?id=106732 Credit under Rule 57E could not be denied on a ground not raised in the show cause notice. The notice invoked only Rule 57E(3), and the appellate stage could not be used to introduce a fresh objection based on Rule 57E(2). The Tribunal also treated its earlier unchallenged order in an identical matter as binding, holding that Rule 57E(3) was not attracted because the duty had been paid without notice and the extended period under Section 11A(1) was unavailable. On that basis, the denial of credit was not sustained. en-us Thu, 19 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106732 Credit under Rule 57E could not be denied on a ground not raised in the show cause notice. The notice invoked only Rule 57E(3), and the appellate stage could not be used to introduce a fresh objection based on Rule 57E(2). The Tribunal also treated its earlier unchallenged order in an identical matter as binding, holding that Rule 57E(3) was not attracted because the duty had been paid without notice and the extended period under Section 11A(1) was unavailable. On that basis, the denial of credit was not sustained. Case-Laws Central Excise Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106732